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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Penalty under section 271BB previously set at a proportion of the tax is now omitted from law.</h1> Penalty provision required a percentage-based penalty on the specified withheld amount; the applicable rate was 20% of such amount, and the provision has been omitted with effect from the stated assessment year, thereby removing that penalty mechanism.

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